I tried that two years ago. There are no numbers on the filter, just japanese writing.The Case IH dealer said that there are no cross over number. I am going to take the filter to Kubota and see if they can match one by size.

I buy a new filter every year. I buy new filters, and change oil and filters in all my tractors every spring. The complaint is that the 274 air filter is the smallest one and cost the most. I am trying to find a cheaper filter. If it cost $500.00 to replace a filter in that 274 it will get one. I was trying to say that from 09 to 2011 that the 274 filter have gone from $102.00 to $149.00.

Do the same with a good auto supply take filter in with you and see if they can mach it . Kabuta isn't going to be cheep either .

Try lookimg it up thru Komatsu they own it now.

Bob Lang

"If an American is to amount to anything he must rely upon himself, and notupon the State; he must take pride in his own work, instead of sitting idleto envy the luck of others. He must face life with resolute courage, winvictory if he can, and accept defeat if he must, without seeking to place onhis fellow man a responsibility which is not theirs."-Theodore Roosevelt

Do like I did. My cub cadet with a mitsubishi 26 hp diesel had an air filtration system where the element cost 105 dollars. I found a "Donaldson" dealer took my japanese filter with me matched the thing up and ordered the whole system from Donaldson. the system cost just more than the japaneses filter. and the element costs 12.00 dollars. I kept the old filter just in case i trade the tractorin
george

case ih online shows 1064609C1. There are some online dealers that may have better prices than you were quoted. Dealers around here usually have spring sales where filters and tillage wear parts are on sale. You should watch for those if you are stuck with getting it from a dealer.
a quick google search indicates you are not alone in your challenge. I tried a couple filter manufacturer websites and no dice either...

One conversion option is Surplus Center, they have some air filter housings available that should work for a small tractor. I believe it has a more common element.